DCIT, New Delhi V. M/s. Global Mintec Ltd., New Delhi

ITA 3384/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7961 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 04-05-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 28-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI PRASHANT MAHARISHI ITA NO. 3384 /DEL/201 3 ASSESSMENT YEAR: 200 6 - 0 7 DCIT, VS. M/S. GLOBAL MINTEC LTD., CIRCLE 12(1), 15 3 - VASANT ENCLAVE, NEW DELHI. NEW DELHI. (PAN: AA B C G3859M ) (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI TARUN KUMAR , CA DEPARTM ENT BY: SHRI T. VASANTHAN, SR. DR DATE OF HEARING : 04 . 0 5 .201 6 DATE OF PRONOUNCEMENT: 0 4 : 0 5 .201 6 ORDER PER I.C. SUDHIR : JUDICIAL MEMBER IN THE PRESENT APPEAL PREFERRED BY THE REVENUE , TAX EFFECT IS BELOW RS.10 LACS . SINCE THE SAME HAS BEEN PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015 HAVING STATUTORY FORCE UNDER SEC. 268A OF THE INCOME - TAX ACT, 1961, IT IS NOT MAINTAINABLE AND IS DISMISSED AS SUCH. 2 . IN RESULT, THE APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE O PEN COURT ON 04 . 0 4 . 201 6 S D/ - SD/ - ( P RASHANT MAHARISHI ) ( I.C. UDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 04 / 0 5 /201 6 MOHAN LAL 2 COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR DATE DRAFT DICTATED DIRECTLY ON COMPUTER 0 4 . 0 5 .201 6 DRAFT PLACED BEFORE AUTHOR 0 4 . 0 5 .2016 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCU SSED/APPROVED BY SECOND MEMBER. 0 4 .0 5 .2016 APPROVED DRAFT COMES TO THE SR.PS/PS 0 4 . 0 5 .2016 KEPT FOR PRONOUNCEMENT ON 0 4 .0 5 .2016 FILE SENT TO THE BENCH CLERK 0 5 . 0 5 .2016 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.